星环科技: 会计师事务所选聘制度

Core Viewpoint - The company has established a comprehensive system for the selection and appointment of accounting firms to ensure the quality of audit work and financial information, in compliance with relevant laws and regulations [1][2][10]. Group 1: Selection Process - The selection of accounting firms must be approved by the Audit Committee and subsequently submitted to the Board of Directors and the Shareholders' Meeting for review [1][2]. - The company must not appoint an accounting firm to conduct audit work before the approval of the Board of Directors and the Shareholders' Meeting [1][2]. - The selection process should be fair and just, utilizing competitive negotiation, public selection, invitation selection, or other methods to assess the capabilities of the accounting firms [3][4]. Group 2: Qualifications of Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities and futures-related business as required by regulatory authorities [2]. - Firms must have a fixed workplace, sound organizational structure, and effective internal management and control systems [2]. - The firms should be familiar with relevant financial accounting laws, regulations, and policies [2]. Group 3: Responsibilities of the Audit Committee - The Audit Committee is responsible for proposing the selection of accounting firms and supervising the audit work [2][6]. - The committee must evaluate the qualifications of the proposed firms and ensure compliance with the selection criteria [6][7]. - Regular evaluations of the performance of the appointed accounting firms must be conducted, with reports submitted to the Board of Directors [8][22]. Group 4: Appointment and Termination Procedures - The appointment of accounting firms is formalized through an audit service agreement, with a typical term of one year, which can be renewed [5][6]. - If a firm is to be dismissed or not reappointed, the company must provide a 20-day notice and allow the firm to present its case at the Shareholders' Meeting [5][6]. - The company must complete the selection of a new accounting firm before the end of the fourth quarter of the audited year [8][21]. Group 5: Compliance and Record Keeping - The company is required to disclose evaluations of the performance of accounting firms annually [22]. - All documents related to the selection, appointment, and evaluation of accounting firms must be properly archived for at least ten years [26].